2002 (12) TMI 387 - AT - Central Excise

Summary

The appeals were filed against the Order-in-Appeal disallowing Modvat credit on capital goods due to improper declaration. The appellants' declarations were found to be sufficient as per Rule 57T, and the disallowance was overturned based on the amended rules and circulars. All appeals were accepted, and the disallowance of Modvat credit was set aside.